Jonathan Fletcher Rogers (Abbiss Cadres) answers a query on the taxation of share incentives for international employees
Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications
Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK
By Peter Vaines
Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.